Taxonomy as from 1 April 2019

The be-fr-pfs-ci-2019-04-01 taxonomy is the final version of the taxonomy used as from 1 April 2019 for drawing up annual accounts of non financial enterprises, associations and foundations in the form of a structured data file, for filing them via the Internet at the National Bank.

1. Summary information


Belgian financial reporting Taxonomy


Final version

Release type



15 February 2019


National Bank of Belgium - Central Balance Sheet Office


This taxonomy contains all accounting concepts for preparing standardised annual accounts for Belgian companies from the non-financial sector and for non-profit organizations and private foundations.

Namespace identifier

Recommended namespace prefix

Full format "companies": pfs-full
Abbreviated format "companies": pfs-abbr
Micro format "companies": pfs-mic
Full format "non-profit organizations": pfs-npo-full
Abbreviated format "non-profit organizations": pfs-npo-abbr

Version of XBRL Specification Used

XBRL 2.1 Specification dated 2003-12-31

Relation to other XBRL DTS's

This taxonomy is compliant with the Financial Reporting Taxonomy Architecture (FRTA) 1.0 (2005-11-07)


Relation to other XBRL Taxonomies

This set of taxonomies (DTS or Discoverable Taxonomy Set) is complete and does not reference other XBRL taxonomies outside the set.

Taxonomy overview diagram


Physical Location of Taxonomy Package

Summary document

be-pfs-ci-2019-04-01 Documentation 

Explanatory notes

User Guide  (French  - Dutch)

All files

Be_fr_pfs_ci_2019_04_01 (ZIP)

2. Technical protocol

This document is intended for private individuals or enterprises developing a software which enables to draw up annual accounts in such a way that they can be filed electronically with the the National Bank. It describes the criteria which must be met by the annual accounts from 1 April 2019 onwards, so that they can be filed through the Internet and accepted by the National Bank.

Technical Protocol 2019 - versie 1.1 (French  - Dutch

3. History of the taxonomies

You will find on our website the taxonomies used in the past for the layout of the annual accounts of non financial companies, associations and foundations.